Practice Areas

The following proposed and final revocations and modifications of U.S. Customs and Border Protection classification rulings are included in the Aug. 24, 2016, Customs Bulletin and Decisions. Comments on the proposed revocations and modifications are due no later than Sept. 23 and the final revocations and modifications will be effective for goods entered or withdrawn from warehouse for consumption on or after Oct. 24.

Plastic Sheets. CBP is proposing to reclassify certain plastic sheets as plastic sheets combined with textile materials that are over 70 percent by weight of plastics under HTSUS 3921.12.1100 or HTSUS 3921.90.1100 (4.2 percent duty) rather than as other plastic sheets combined with textile materials under HTSUS 3921.12.1950 or HTSUS 3921.90.1950 (5.3 percent duty). Ruling NY N262339 would be revoked to reflect these changes.

Aircraft Engines. CBP is proposing to reclassify certain aircraft engines as aircraft turbines under HTSUS 8411.81.40 (duty-free) rather than as other gas turbines under HTSUS 8411.81.8000. Ruling NY N264006 would be modified to reflect this change.

Renewable Diesel. CBP is proposing to reclassify a fuel produced from vegetable oils and animal fats and used to power diesel engines as hydrocarbon mixtures under HTSUS 2710.19.45 (10.5 cents/bbl) rather than as other chemical preparations under HTSUS 3824.90.9290 (5 percent duty). Ruling NY N250961 would be revoked to reflect this change.

Mozzarella Cheese. CBP is reclassifying mozzarella cheese made from water buffalo milk as other fresh cheese under HTSUS 0406.10.95 (8.5 percent duty) rather than as other cheese under 0406.90.8075 (10 percent duty). Ruling HQ H274747 will revoke rulings HQ 956094 and NY 870353 to reflect this change.

Similarly, CBP is reclassifying mozzarella cheese made from cow’s milk as other fresh cheese under HTSUS 0406.10.84 (10 percent duty; except if the quantitative limits of that subheading have been exceeded, in which case the cheese is classified under HTSUS 0406.10.88, $1.509/kg plus additional duty rates specified in HTSUS 9904.06.38-9904.06.49, as applicable) rather than as other cheese containing cow’s milk under HTSUS 0406.90.95 (10 percent duty). Ruling HQ H274749 will modify rulings HQ 957175 and NY E83545 and revoke ruling NY J85348 to reflect this change.